TMI Blog2015 (10) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. - Appeal No. ST/39/10 - Final Order No. A/991/2015-WZB/STB - Dated:- 16-4-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T) For the Appellants : Shri Vidhyadhar Apte, Adv For the Respondent : Shri K.S.Mishra, Addl. Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. P-III/VM/217/2009 dated 16/10/2009. 2. Relevant facts that arise for consideration are during scrutiny of appellant's records by the department officers for the financial year 2004-05 and 2005-06, it was noticed that appellant had paid inward freight. Revenue authorities entertained a belief that from 01.01.2005 as per Notification no. 35/2004-S.T. the consignee or the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Departmental Representative on the other hand, would reiterate the findings of the lower authorities and submit that it is the case of Revenue that appellant has admitted as to their payment towards harvesting, bullock cart charges and transportation (inward freight) being paid to the farmers; having admitted that the appellant being a sugar factory is covered under the reverse charge mechanism Notification 35/2004-S.T. and is accordingly required to discharge the service tax liability. 6. On consideration of the submissions made by both sides and perusal of the records, we find that the issue involved in this case is regarding service tax liability on an amount paid during the financial year 2004-05 and 2005-06 recorded as paid towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 2(l)(d)(v) of the Service Tax Act, 1994 read with Notification No. 35/2004-S.T., dated 3-12-2004, on the payments made by them to transporters against the fortnightly bills being presented by them. While admittedly no consignment notes or GRs have been issued by the transports, according to the Department the Transporter's bills are in the nature of the consignment notes. Under Rule 4B of the Service Tax Rules, 1994, any Goods Transport Agency which provide service in relation to transport of goods by road in a goods carriage shall issue a consignment note to the customer. In term of Explanation to Rule 4B, Consignment Note' means - a document issued by Goods Transport Agency against the receipt of goods for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Rule 4B of the Service Tax Rules, would be simple transportation and not the service of Goods Transport Agency which involves not only undertaking the transportation of the goods handed over to it but also undertaking delivery of the goods to the consignee and also temporary storage of the goods till delivery. When the transports did not issue consignment notes or GRs or Challans or any documents containing the particular as prescribed in Explanation to Rule 4B of the Service Tax Rules, 1994, the Transporters cannot be called Goods Transport Agency and, hence, in these cases, the service of transportation of sugarcane provided by the transporters would not be covered by Section 65(105)(zzp). In view of this we hold that there will be n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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